April 26, 2002
CLA-2-63:RR:NC:TA:349 I80427CATEGORY:CLASSIFICATIONTARIFF NO.:6302.60.0020
Mr. Allen Guo
Ashford Textiles, LLC
16921 Western Avenue, Building #300
Gardena, CA 90247RE: The tariff classification of towels from China.
Dear Mr. Guo:
In your letter dated April 8, 2002 you requested a classification ruling.
You submitted samples of two towel blanks. The off-white towel blanks are made from 100 percent cotton terry toweling fabric. They measure approximately 16 x 26 inches. All of the edges are hemmed. One side of the towel is sheared and the other contains uncut loops. The words "Kitchen Towel" are printed on the country of origin label on the sheared side of the towel.
In your letter you refer to the towels as “kitchen towels”. However, in the condition imported, the towels could be considered hand towels. In Headquarter Ruling Letter (HRL) 089951 dated October 29, 1991 Customs addressed the issue of plain white towels. HRL 089951 states in part...."The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (the Guidelines), 53 Federal Register 52563, were developed to facilitate statistical classification and the determination of the appropriate textile categories. The Guidelines state in pertinent part: The dish towels that usually do not have a design are light weight, plain woven, nonpile cotton towel... In the event that no clear distinction based on pattern, design, or otherwise can be made, the article will be classified as an "other" towel in category 363 because it is readily susceptible to more than one use."
In Headquarters Ruling Letter (HQ) 077195, dated February 12, 1986, Customs allowed manufacturers, in order to classify alleged kitchen towel blanks as kitchen towels, to print the words “kitchen towel” on the face or the back of the towel blanks. In HQ 962455, dated June 30, 1999, the manufacturer was concerned that his customers would not accept a towel with “kitchen towel” printed on the face or the back of the towel. Customs accommodated the manufacturer and laid out three criteria that, if met, would allow the towels to be classified as kitchen towels. The criteria are: (1) that the towels imported will be sold and marketed exclusively as kitchen towels; (2) that the words “kitchen towel” be printed on the country of origin label; and (3) that the words “kitchen towel” be printed on a separate hang tag that is sewn into two seams (hems), i.e., across the corner, of the towel.
The instant towels have the words “kitchen towel” only on the country of origin label. Following the reasoning in HRL 962455, the towels will be classified as an "other" towel.
The applicable subheading for the towels will be 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton towels: other. The duty rate will be 9.3 percent ad valorem.
The towels fall within textile category designation 363. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,